Precision Utility
Additional Property
Stamp Duty Calculator
Tax Year
2025/26
Surcharge
+3%
Calculate the stamp duty you will pay when purchasing an additional property in England or Northern Ireland. The 3% surcharge applies on top of the standard SDLT rates for second homes, buy-to-let investments and any purchase where you will own more than one residential property at completion. Enter a property price to see an instant comparison between the additional and standard rates.
Property Details
Additional Property SDLT
£0
Standard SDLT
£0
Surcharge
£0
Effective Rate
0.0%
Property Price
£350,000
Additional SDLT
£0
Standard SDLT
£0
Surcharge Amount
£0
Effective Rate
0.0%
How the additional property calculator works
Enter the full purchase price of the additional property you are buying in England or Northern Ireland. The calculator applies both the standard SDLT bands and the additional property rates simultaneously so you can see the difference at a glance.
The 3% surcharge is added on top of each standard SDLT band. This means you pay 3% on the first £125,000 (instead of 0%), 5% from £125,001 to £250,000 (instead of 2%), and so on through every band. The surcharge is not a flat 3% of the total price — it follows the same progressive structure as standard stamp duty.
Once you enter a price, the calculator shows the total additional property SDLT, the standard SDLT for comparison, the surcharge amount (the difference between the two) and the effective tax rate as a percentage of the purchase price.
Use the slider or type a value directly to adjust the property price. Results update automatically so you can quickly compare costs at different price points.
What you need to know about the additional property surcharge
The additional property surcharge applies whenever a buyer will own two or more residential properties at the end of the day of the transaction. It covers second homes, holiday lets, buy-to-let investments and properties held through companies or trusts.
Properties owned anywhere in the world count towards the test, not just those in the United Kingdom. If you own a flat in Spain and buy a house in Manchester, the surcharge applies.
Replacing your main residence
If you are selling your existing main residence and buying a replacement, the surcharge does not apply — provided the sale completes on or before the day you complete on the new property. If you complete on the new property first, you must pay the surcharge upfront but can claim a refund within 36 months once the old property is sold.
Companies and non-natural persons
Companies purchasing residential property worth £40,000 or more must also pay the surcharge. For corporate purchases above £500,000, a flat 15% rate may apply under the Annual Tax on Enveloped Dwellings (ATED) provisions.
Additional property SDLT rates from April 2025
- 3% on the first £125,000
- 5% from £125,001 to £250,000
- 8% from £250,001 to £925,000
- 13% from £925,001 to £1,500,000
- 15% above £1,500,000
Frequently asked questions
Who pays the additional property stamp duty surcharge?
Anyone purchasing a residential property in England or Northern Ireland who will own two or more properties at the end of the transaction must pay the 3% surcharge on top of the standard SDLT rates. This includes buy-to-let investors, second-home buyers and anyone who has not sold their previous main residence before completing on a new purchase.
Am I exempt if I am replacing my main residence?
Yes. If you are selling your current main residence and buying a new one to replace it, the surcharge does not apply, provided you sell the old property on or before the day you complete on the new one. If there is a gap, you may need to pay the surcharge upfront and then claim a refund once the sale completes.
Do companies pay the additional property surcharge?
Yes. Companies, partnerships and other non-natural persons purchasing residential property worth £40,000 or more must pay the 3% surcharge. For properties costing more than £500,000 bought by companies, a flat 15% rate may apply instead under the Annual Tax on Enveloped Dwellings (ATED) rules.
Can I get a refund of the additional property surcharge?
If you paid the surcharge because you had not yet sold your previous main residence, you can claim a refund from HMRC provided you sell that property within 36 months of completing the new purchase. The refund claim must be made within 12 months of the sale of the old property or within 12 months of the filing date of the SDLT return, whichever is later.
Does the surcharge apply if I own a property abroad?
Yes. The surcharge takes into account property owned anywhere in the world, not just in the United Kingdom. If you own a residential property overseas and buy a property in England or Northern Ireland, the purchase will attract the 3% surcharge unless the overseas property is being replaced as your main residence.
How is the additional property surcharge calculated?
The surcharge adds 3 percentage points to each standard SDLT band. So the first £125,000 is taxed at 3% instead of 0%, the portion from £125,001 to £250,000 at 5% instead of 2%, and so on. The surcharge is not a flat 3% of the purchase price; it follows the same progressive band structure as standard SDLT.